LECTURES 2-3 CORPORATE CARBON AUDIT Agenda Carbon Footprint Concepts Why and What Carbon Measurement Standards and Procedures Emission Scopes and Conversion Factors Assignment 1 Agenda Carbon Footprint Concepts Why and What Carbon Measurement Standards and Procedures Emission Scopes and Conversion Factors Assignment 2 Carbon footprint is a “measure of the impact human Carbon Footprint activities have on the environment in terms of the amount of green house
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Strategic Systems Audit Introduction As the organizations’ business strategies are becoming more complex over time‚ the auditing practices have been evolving correspondingly over the last century (Bell et al. 1997‚ 10)‚ from a transaction-based audit prior to 1900‚ to risk-based audit approach during the twentieth century to today’s “Strategic Systems Audit” (SSA) as promoted by Solomon and Peecher over the last several years to reinvent the financial statement audit. Strategic Systems Audit focuses on
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Acct 4400.002 Case Set 2 Case 2a Questions: 1. Read AU 110 (a) What are management’s responsibilities pertaining to the independent audit? According to the PCAOB Standards‚ section AU 110.03 clearly states that management shall bear responsibility for all issued financial statements‚ the adoption of sound accounting policies‚ and for establishing and maintaining a system of internal controls that will record‚ track and process transactions‚ events and conditions. Management shall also maintain
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INTRODUCTION TO AUDITING 1. WHAT IS AN AUDIT An audit is an independent examination of the financial statements of an entity in order to enable the auditor to express an opinion as to whether it gives a true and fair opinion and if it has been properly prepared in accordance with the applicable reporting framework. 2. Under the Companies Act‚ Cap. 50‚ private limited companies that satisfy the following conditions are not required to have an audit: a) number of shareholders
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Beginning the Audit Report Kimberly Cummings ACC/546 January 19‚ 2015 Jacob Mathews Beginning the Audit Report MEMORANDUM January 19‚ 2015 To: Senior Partner From: Kim Cummings Re: Apollo Shoes Audit Dear Senior Partner: As you know‚ our firm has been selected to perform the Apollo Shoes audit. The planning process has been the most delicate stage as we want to ensure we have a solid audit approach. The team I select will be dedicated in meeting the objectives and strategies for completing the
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Marketing Audit Starbucks Stores R. J. Yung Marketing Management March 13‚ 2006 Executive Summary Since its foundation in 1971‚ Starbucks has been working uncompromisingly to achieve the company objective of becoming the world’s leading coffee brand. Having gone through various stages of growing pain‚ today the Company is operating with over 10‚000 stores in 37 countries. Starbucks’ success was mostly a direct result of its aggressive expansion plan‚ that consequently turned the Starbucks
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Post completion audit aims to evaluate the efficiency and effectiveness of the capital budgeting decision that the management has implemented. It compares between the planned and the actual outcome‚ costs and the use of resources‚ results and benefits. It contains all assumptions that were made during the decision-making period. It is one of the ongoing continuous processes through which the organisation learns and improves. Recent research suggests that capital budgeting involves far more than
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external financial statement audits. 1. What is the purpose of a financial statement audit? a. To confirm the accuracy of management’s financial statements. b. To provide assurance that the audited entity is financially sound. c. To express an opinion on the fairness of the financial statements. d. To provide assurance that fraudulent activities have not occurred. 2. Information risk arises from which of the following situations? a. Adverse selection threats. b. Audit risk‚ inherent risk‚ control
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Training Material on Internal Auditing Internal Auditing Handbook 1 Session 1 – External Audit........................................................................5 1.1 Definition and Objective.....................................................................5 1.2 Responsibilities of External Audit ......................................................5 1.3 Scope of the Audit .............................................................................6 1.4 Auditor’s Report Basic
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What is the website trying to achieve? To improve the lives of those affected and the lives of family and friends. Offering expertise on mood disorders Electronic technology is a key enabler. BID ensures services are made more widely available across Australia with website = powerful source of information on mood disorders. How do they achieve the 5s’s? - Marketing terms to use: * 5 S’s : * Sell * Serve * Speak * Save * Sizzle Is it user friendly? Yes‚ www
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